Main points
- The amount of the SSC is calculated using the current minimum wage.
- In 2026, the monthly minimum insurance premium increased and is 1,902.34 hryvnia.
The Social Security Contribution (SSC) is a regular contribution paid within the framework of the mandatory state social insurance system. In 2026, its amount increased again slightly.
How much do I have to pay in social security contributions now?
The details were reported by the Pension Fund of Ukraine. They also reminded that payment of the Social Security Contribution is one of the conditions for counting periods of work towards the insurance period.
The amount of the minimum insurance contribution is determined by calculation. It is the product of the minimum wage and the amount of the contribution established by law.
- 8,647 hryvnias × 22% = 1,902.34 hryvnias per month
At the same time, the maximum base for calculating the social security contribution is now 172,940 hryvnias (i.e. 20 minimum wages). Therefore, the maximum insurance contribution, which is determined using the same formula, is 38,046.80 hryvnias.
Please note! A month of insurance experience for Ukrainians is counted if the minimum insurance premium is paid.
By the way, the procedure for collecting the single contribution to compulsory state social insurance is determined by the general provisions established by the Law of Ukraine “On the Collection and Accounting of the Single Contribution to Compulsory State Social Insurance”.
Who has to pay the Social Security Tax in Ukraine?
- Employers and sole proprietors (including those who have chosen the simplified taxation system).
- Individuals who engage in independent professional activities (scientific, literary, artistic, artistic, educational or teaching), as well as medical and legal practice, and receive income from them.
- Members of a farm, if they are not persons subject to insurance on other grounds.
- Persons who voluntarily participate in the system of mandatory state social insurance.
Recall that employers are required to pay the contribution accrued for the calendar month no later than the 20th of the following month, and individual entrepreneurs – by the 20th of the month following the quarter for which they pay the SSC.